EMPLOYED members of the disabled community who are registered with the Jamaica Council for Persons with Disabilities (JCPD) are being reminded that they are eligible to apply for an income tax exemption.

Section 12 (Y) of the Income Tax Act provides an exemption on the salaries of people with permanent physical or mental disabilities who are capable of gainful employment.

Manager for corporate communications and public relations at JCPD Adrienne Pinnock has pointed out that members of the disabled community can apply for the exemption by completing the prescribed application form available on the council’s website.

“You can also get the application form from us here at the council. The application form indicates who are the individuals who should complete it. There’s a portion of the form that is completed by a medical practitioner who verifies the disability you have, and then the application is returned to the JCPD,” Pinnock told JIS News.

She said the completed form should then be submitted to the Ministry of Health and Wellness, which has an approval process in the exemption consideration.

“It is…then…given to the office of the Minister of Labour and Social Security, which also plays a role in the approval process. If you are exempted you would have received approval from both ministries,” added Pinnock.

According to Pinnock, people who qualify will be issued a certificate that must be presented to either the Income Tax Exemption Office or Tax Administration Jamaica, for proper documentation.

“There is a portion of a refund that’s calculated for you, and that sum is given to you. You then take a copy to your employer, who will retain that on file [indicating] that no income tax…[should be] deducted from your salary.

“If you are not considered for the exemption you can navigate the appeals process for the decision to be reconsidered. But, income tax exemption is [secured through] the Ministry of Labour and Social Security, at the ministerial level, and the Ministry of Health at the chief medical officer’s level,” said Pinnock.

She pointed out that while the process is not lengthy it involves two very important offices — “one which verifies your disability and the other, the labour relations component”.

Pinnock has also reminded people with disabilities that income tax exemptions do not preclude them from paying General Consumption Tax (GCT), or any other tax.

“It is not a transferable exemption to other tax requirements — it’s only applicable to the income tax exemption process — but what all the applicants would be required to do is to complete the application form and return it to the Jamaica Council for Persons with Disabilities who, then, is the secretariat that takes it through the processing when you are exempted.

“Additionally, when the application review process is completed the applicant is notified of their status,” added Pinnock.

She noted that people with disabilities who receive the exemption will notice that the sum that is deducted, “that 25 per cent of your earnings, the Government is now returning that to you.

“For somebody who is amputated and wears a prosthetic limb, there is a unique cost that comes with that arrangement that somebody who has full legs doesn’t have to face. Now you have been refunded, your tax exemption gives you better economic leverage to be able to manage the expenses that come only because of your disability. That’s one of the benefits of the exemption process, which is a good consideration of the Government.”

Pinnock said for persons using hearing aids there are many considerations, including repairing and maintaining their adaptive device.

“Allowing you to retain that exemption amount each month will put you in a better financial position to be able to afford the maintenance cost of the adaptive devices, or aid, or support needed to help you to navigate as a result of your disability,” added Pinnock.

People with disabilities interested in registering with JCPD can do so by visiting any Ministry of Labour and Social Security parish office or the council’s website, to download the registration and medical forms.

“There is no cost to register at the JCPD. You may face a cost if you complete the eligibility form privately, but if you navigate the public health services you will not have a cost. Persons who have a disability, as defined in the Disabilities Act, are being encouraged to register because these are some of the benefits you can derive from being registered with the JCPD,” said Pinnock

— JIS

PINNOCK… it is not a transferable exemption to other tax requirements — it’s only applicable to the income tax exemption process (Photo: JIS)